Civic Intelligence

Brainerd Schools Isd 181 Hra 1050003500

990 • Fiscal year 2012 • EIN 26-0627761

Jan 01, 2012 to Dec 31, 2012 • Filed on May 02, 2013

Organization ProfileN/A
230 Front Street North54601
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2012 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

95th percentile

84%

Faster asset growth than 95% of similar nonprofits.

2012 filings • 501(c)9 • $500k-$1M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$849,688

Up $387,520 (+84%) from 2011

Net Assets

Up

$849,688

Up $387,520 (+84%) from 2011

Liabilities

Flat

$0

Flat from 2011

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$179,493

Up $39,976 (+29%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $579,209Liabilities 2010: $0Net Assets 2010: $579,2092010Assets 2011: $462,168Liabilities 2011: $0Net Assets 2011: $462,1682011Assets 2012: $849,688Liabilities 2012: $0Net Assets 2012: $849,6882012Assets 2013: $669,976Liabilities 2013: $0Net Assets 2013: $669,9762013Assets 2014: $1,043,239Liabilities 2014: $0Net Assets 2014: $1,043,2392014Assets 2015: $1,092,706Liabilities 2015: $0Net Assets 2015: $1,092,7062015Assets 2016: $1,163,381Liabilities 2016: $0Net Assets 2016: $1,163,3812016Assets 2017: $1,224,394Liabilities 2017: $0Net Assets 2017: $1,224,3942017Assets 2018: $1,302,641Liabilities 2018: $0Net Assets 2018: $1,302,6412018

Highlighted filing

2012

Assets$849,688
Liabilities$0
Net Assets$849,688
Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $139,4682010Revenue 2011: $22,476Expenses 2011: $139,517Net Income 2011: -$117,0412011Expenses 2012: $179,4932012Revenue 2013: $12,021Expenses 2013: $191,733Net Income 2013: -$179,7122013Revenue 2014: $576,074Expenses 2014: $202,811Net Income 2014: $373,2632014Revenue 2015: $261,184Expenses 2015: $211,717Net Income 2015: $49,4672015Revenue 2016: $281,762Expenses 2016: $211,087Net Income 2016: $70,6752016Revenue 2017: $272,493Expenses 2017: $211,480Net Income 2017: $61,0132017Revenue 2018: $319,645Expenses 2018: $241,398Net Income 2018: $78,2472018

Highlighted filing

2012

Revenue-
Expenses$179,493
Net Income-
Open 2012 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2012 to Dec 31, 2012
Signed
May 2, 2013
Return Version
2012v2.1
Gross Receipts
$567,013
Mission and Program Overview

Mission

The purpose of the plan is to provide certain employees with an opportunity to receive reimbursement for certain health care expenses.

Filing and Contact Details

Filer

EIN
26-0627761
Raw XML Appendix228 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReview0false
IRS990/ActivitiesConductedPartnership0false
IRS990/ActivityOrMissionDescription0THE PURPOSE OF THE PLAN IS TO PROVIDE CERTAIN EMPLOYEES WITH AN OPPORTUNITY TO RECEIVE REIMBURSEMENT FOR CERTAIN HEALTH CARE EXPENSES.
IRS990/ActivityOther/Expense0177164
IRS990/AddressPrincipalOfficerUS/AddressLine10230 FRONT STREET NORTH
IRS990/AddressPrincipalOfficerUS/City0LA CROSSE
IRS990/AddressPrincipalOfficerUS/State0WI
IRS990/AddressPrincipalOfficerUS/ZIPCode054601
IRS990/BenefitsPaidToMembersCY0177164
IRS990/BenefitsPaidToMembersPriorYear0137417
IRS990/BenefitsToMembers/ProgramServices0177164
IRS990/BenefitsToMembers/Total0177164
IRS990/BsnssRltnshpThruFamilyMember0false
IRS990/BsnssRltnshpWithOrganization0false
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IRS990/CollectionsOfArt0false
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IRS990/CompCurrentOfficersDirectors/Total02329
IRS990/CompensationFromOtherSources0false
IRS990/CompensationProcessCEO0false
IRS990/CompensationProcessOther0false
IRS990/ConflictOfInterestPolicy0false
IRS990/ConservationEasements0false
IRS990/ConsolidatedAuditFinancialStmt0false
IRS990/ContributionsGrantsCurrentYear00
IRS990/CreditCounseling0false
IRS990/DecisionsSubjectToApproval0false
IRS990/DeductibleContributionsOfArt0false
IRS990/DeductibleNonCashContributions0false
IRS990/DelegationOfManagementDuties0false
IRS990/DescribedIn501C30false
IRS990/Description0N/A
IRS990/DisregardedEntity0false
IRS990/DocumentRetentionPolicy0false
IRS990/DonorAdvisedFunds0false
IRS990/DoNotFollowSFAS1170X
IRS990/ElectionOfBoardMembers0false
IRS990/FamilyOrBusinessRelationship0false
IRS990/FederalGrantAuditRequired0false
IRS990/ForeignActivities0false
IRS990/ForeignFinancialAccount0false
IRS990/ForeignOffice0false
IRS990/Form8282PropertyDisposedOf0false
IRS990/Form990PartVIISectionA/AverageHoursPerWeek01.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek11.00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek21.00
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector0X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector1X
IRS990/Form990PartVIISectionA/InstitutionalTrustee0X
IRS990/Form990PartVIISectionA/NameBusiness/BusinessNameLine10BRAINERD PUBLIC SCHOOLS
IRS990/Form990PartVIISectionA/NameBusiness/BusinessNameLine11CORPORATE HEALTH SYSTEMS
IRS990/Form990PartVIISectionA/NameBusiness/BusinessNameLine12TRUST POINT INC
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation10
IRS990/Form990PartVIISectionA/OtherCompensation20
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization10
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization22329
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs20
IRS990/Form990PartVIISectionA/Title0SPONSOR
IRS990/Form990PartVIISectionA/Title1ADMINISTRATOR
IRS990/Form990PartVIISectionA/Title2TRUSTEE
IRS990/Form990ProvidedToGoverningBody0false
IRS990/FormersListed0false
IRS990/FSAudited0false
IRS990/FundraisingActivities0false
IRS990/FundsToPayPremiums0false
IRS990/Gaming0false
IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsToIndividuals0false
IRS990/GrantsToOrganizations0false
IRS990/GrantToRelatedPerson0false
IRS990/GrossReceipts0567013
IRS990/GroupReturnForAffiliates0false
IRS990/Hospital0false
IRS990/IndependentAuditFinancialStmt0false
IRS990/IndoorTanningServices0false
IRS990/InfoInScheduleOPartVI0X
IRS990/InvestmentIncomeCurrentYear013
IRS990/InvestmentIncome/ExclusionAmount013
IRS990/InvestmentIncomePriorYear010
IRS990/InvestmentIncome/TotalRevenueColumn013
IRS990/InvestmentInJointVenture0false
IRS990/InvestmentsPubTradedSecurities/BOY0462168
IRS990/InvestmentsPubTradedSecurities/EOY0849688
IRS990/LoanToOfficerOrDQP0false
IRS990/LocalChapters0false
IRS990/MaterialDiversionOrMisuse0false
IRS990/MembersOrStockholders0false
IRS990/MethodOfAccountingCash0X
IRS990/MinutesOfCommittees0false
IRS990/MinutesOfGoverningBody0false
IRS990/MissionDescription0THE PURPOSE OF THE PLAN IS TO PROVIDE CERTAIN EMPLOYEES WITH AN OPPORTUNITY TO RECEIVE REIMBURSEMENT FOR CERTAIN HEALTH CARE EXPENSES.
IRS990/MoreThan5000KToIndividuals0false
IRS990/MoreThan5000KToOrganizations0false
IRS990/NameOfPrincipalOfficerBusiness/BusinessNameLine10TRUST POINT INC
IRS990/NbrIndependentVotingMembers00
IRS990/NbrVotingGoverningBodyMembers00
IRS990/NbrVotingMembersGoverningBody00
IRS990/NetAssetsOrFundBalancesBOY0462168
IRS990/NetAssetsOrFundBalancesEOY0849688
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NonDeductibleContributions0false
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers00
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/OfficerEntityWithBsnssRltnshp0false
IRS990/OfficerMailingAddress0false
IRS990/Organization501c0X
IRS990/OtherExpensesCurrentYear00
IRS990/OtherRevenueCurrentYear00
IRS990/PartialLiquidation0false
IRS990/PoliticalActivities0false
IRS990/PremiumsPaid0false
IRS990/PriorExcessBenefitTransaction0false
IRS990/ProfessionalFundraising0false
IRS990/ProgramServiceRevenueCY0567000
IRS990/ProgramServiceRevenuePriorYear022466
IRS990/ProhibitedTaxShelterTrans0false
IRS990/QuidProQuoContributions0false
IRS990/ReconcilationRevenueExpenses0387520
IRS990/RelatedEntity0false
IRS990/RelatedOrgControlledEntity0false
IRS990/ReportFin48Footnote0false
IRS990/ReportInvestOthSecurities0false
IRS990/ReportLandBldgEquip0false
IRS990/ReportOtherAssets0false
IRS990/ReportOtherLiabilities0false
IRS990/ReportProgRelInvest0false
IRS990/RetainedEarningsEndowmentEtc/BOY0462168
IRS990/RetainedEarningsEndowmentEtc/EOY0849688
IRS990/RevenuesLessExpensesCY0387520
IRS990/RevenuesLessExpensesPriorYear0-117041
IRS990/SalariesEtcCurrentYear02329
IRS990/SalariesEtcPriorYear02100
IRS990/ScheduleBRequired0false
IRS990/ScheduleJRequired0false
IRS990ScheduleO/GeneralExplanation/Explanation0HEALTH RELATED REIMBURSEMENTS TO MEMBERS
IRS990ScheduleO/GeneralExplanation/Explanation1THE ENTITY FILING THIS FORM 990 IS A HEALTH REIMBURSEMENT ACCOUNT(HRA) ORGANIZED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS GOVERNED BY A TRUSTEE, A PLAN ADMINISTRATOR, AND THE GOVERNING BODY OF THE BRAINERD PUBLIC SCHOOL DISTRICT. THE TRUSTEE IS RESPONSIBLE FOR PREPARING AND REVIEWING ANY TAX FILINGS.
IRS990ScheduleO/GeneralExplanation/Explanation2THE ENTITY FILING THIS FORM 990 IS A HEALTH REIMBURSEMENT ACCOUNT(HRA) ORGANIZED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS GOVERNED BY A TRUSTEE, A PLAN ADMINISTRATOR, AND THE GOVERNING BODY OF THE BRAINERD PUBLIC SCHOOL DISTRICT. THE TRUSTEE IS RESPONSIBLE FOR PREPARING AND REVIEWING ANY TAX FILINGS.
IRS990ScheduleO/GeneralExplanation/Explanation3THE ENTITY FILING THIS FORM 990 IS A HEALTH REIMBURSEMENT ACCOUNT(HRA) ORGANIZED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS GOVERNED BY A TRUSTEE, A PLAN ADMINISTRATOR AND THE GOVERNING BODY OF THE BRAINERD PUBLIC SCHOOL DISTRICT. THE ORGANIZATION DOES NOT HAVE A FORMAL ORGANIZATIONAL STRUCTURE, AS IT HAS NO EMPLOYEES AND IS MANAGED ENTIRELY BY THE ABOVE-MENTIONED PARTIES.
IRS990ScheduleO/GeneralExplanation/Explanation4THE ENTITY DOES NOT HAVE GOVERNING DOCUMENTS, A CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS THAT ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/GeneralExplanation/Identifier0EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d
IRS990ScheduleO/GeneralExplanation/Identifier1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/GeneralExplanation/Identifier2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/GeneralExplanation/Identifier3FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/GeneralExplanation/Identifier4DESCRIPTION FOR MAKING DOCUMENTS PUBLIC
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PAGE 6, PART VI, LINE 19
IRS990/ScheduleORequired0false
IRS990/School0false
IRS990/SignificantChange0false
IRS990/SignificantNewProgramServices0false
IRS990/TaxablePartyNotification0false
IRS990/TaxExemptBonds0false
IRS990/Terminated0false
IRS990/TermOrPermanentEndowments0false
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10230 Front Street North
IRS990/TheBooksAreInCareOf/AddressUS/City0La Crosse
IRS990/TheBooksAreInCareOf/AddressUS/State0WI
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode054601
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10Trust Point Inc
IRS990/TheBooksAreInCareOf/TelephoneNumber06087821148
IRS990/TotalAssets/BOY0462168
IRS990/TotalAssetsBOY0462168
IRS990/TotalAssets/EOY0849688
IRS990/TotalAssetsEOY0849688
IRS990/TotalCompGT150K0false
IRS990/TotalExpensesCurrentYear0179493
IRS990/TotalExpensesPriorYear0139517
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral00
IRS990/TotalFunctionalExpenses/ProgramServices0179493
IRS990/TotalFunctionalExpenses/Total0179493
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY00
IRS990/TotalLiabilitiesBOY00
IRS990/TotalLiabilities/EOY00
IRS990/TotalLiabilitiesEOY00
IRS990/TotalLiabNetAssetsFundBalances/BOY0462168
IRS990/TotalLiabNetAssetsFundBalances/EOY0849688
IRS990/TotalNbrEmployees00
IRS990/TotalNetAssetsFundBalances/BOY0462168
IRS990/TotalNetAssetsFundBalances/EOY0849688
IRS990/TotalOfOtherProgramServiceExp0177164
IRS990/TotalOtherCompensation00
IRS990/TotalOthProgramServiceRevenue/ExclusionAmount0567000
IRS990/TotalOthProgramServiceRevenue/TotalRevenueColumn0567000
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProgramServiceExpense0177164
IRS990/TotalProgramServiceRevenue0567000
IRS990/TotalReportableCompFrmRltdOrgs00
IRS990/TotalReportableCompFromOrg02329
IRS990/TotalRevenueCurrentYear0567013
IRS990/TotalRevenue/ExclusionAmount0567013
IRS990/TotalRevenuePriorYear022476
IRS990/TotalRevenue/TotalRevenueColumn0567013
IRS990/UnrelatedBusinessIncome0false
IRS990/UponRequest0X
IRS990/WebSite0N/A
IRS990/WhistleblowerPolicy0false
IRS990/YearFormation02007
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/Filer/EIN0260627761
ReturnHeader/Filer/Name/BusinessNameLine10BRAINERD HRA 1050003500
ReturnHeader/Filer/NameControl0BRAI
ReturnHeader/Filer/USAddress/AddressLine10230 FRONT STREET NORTH
ReturnHeader/Filer/USAddress/City0LA CROSSE
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode054601
ReturnHeader/Officer/AuthorizeThirdParty0true
ReturnHeader/Officer/DateSigned02013-05-02
ReturnHeader/Officer/Name0TRUST POINT INC
ReturnHeader/Officer/Title0TRUSTEE
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10TRUST POINT INC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10230 FRONT STREET NORTH
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0La Crosse
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0WI
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode054601
ReturnHeader/Preparer/Phone06087821148
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-01-01
ReturnHeader/TaxPeriodEndDate02012-12-31
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02013-05-02T10:03:27-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$849,688
Liabilities
$0
Net assets
$849,688
Revenue
-
Expenses
$179,493
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$0.32$0.24$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.27$0.21$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$0.28$0.21$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$0.26$0.21$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.58$0.20$0.37
2013Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.01$0.19$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.02$0.14$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.14
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2012 filings • 501(c)9 • $500k-$1M nonprofits